Wilson & Muir Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.88% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 6.88% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 13.94% +7.44 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $80.8M | 80,829 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $579.7M | 579,673 | RCOAA223 |
| Recomputed ratio | 13.94% | numerator / denominator | |
| Filed ratio | 13.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.44 pp | $43.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.94% +5.94 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $80.8M | 80,829 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $579.7M | 579,673 | RCOAA223 |
| Recomputed ratio | 13.94% | numerator / denominator | |
| Filed ratio | 13.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.94 pp | $34.5M | capital that could be lost first |
Total risk-based capital ratio 14.88% +4.88 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $86.3M | 86,263 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $579.7M | 579,673 | RCOAA223 |
| Recomputed ratio | 14.88% | numerator / denominator | |
| Filed ratio | 14.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.88 pp | $28.3M | capital that could be lost first |
Tier 1 leverage ratio 9.43% +4.43 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $80.8M | 80,829 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $856.9M | 856,928 | RCOAA224 |
| Recomputed ratio | 9.43% | numerator / denominator | |
| Filed ratio | 9.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.43 pp | $38.0M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 15,169 | 15,169 | 15,169 | 15,169 | 15,169 | 15,169 | RCOAP742 |
| Retained earnings | 65,660 | 65,967 | 65,548 | 60,303 | 58,444 | 58,820 | RCOAKW00 |
| Accumulated other comprehensive income | (24,588) | (26,317) | (23,881) | (26,830) | (30,173) | (32,926) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 56,241 | 54,819 | 56,836 | 48,642 | 43,440 | 41,063 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 24,588 | 26,317 | 23,881 | 26,830 | 30,173 | 32,926 | P859 - P840 |
| Common equity Tier 1 capital | 80,829 | 81,136 | 80,717 | 75,472 | 73,613 | 73,989 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 80,829 | 81,136 | 80,717 | 75,472 | 73,613 | 73,989 | RCOA8274 |
| Tier 2 capital | 5,434 | 5,436 | 5,506 | 5,154 | 5,348 | 5,035 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,434 | 5,436 | 5,506 | 5,154 | 5,348 | 5,035 | RCOA5310 |
| Total capital | 86,263 | 86,572 | 86,223 | 80,626 | 78,961 | 79,024 | RCOA3792 |
| Total risk-weighted assets | 579,673 | 563,567 | 559,936 | 556,700 | 564,016 | 560,294 | RCOAA223 |
| Average total assets for the leverage ratio | 856,928 | 855,422 | 857,171 | 840,561 | 844,949 | 825,740 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $33.4M | $1.1M | 3.36% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $242.5M | $62.7M | 25.86% | 10.82% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $27.0M | $293K | 1.09% | 0.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $233.9M | $139.0M | 59.41% | 23.98% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $400K | $600K | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $315.4M | $310.8M | 98.53% | 53.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.3M | $19.5M | 91.77% | 3.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $45.7M | $45.7M | 100.00% | 7.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $579.7M | ties to item 31 ($579.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $579.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $579.7M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 13.94% | 13.94% | 14.88% | 9.43% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.40% | 14.40% | 15.36% | 9.48% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.42% | 14.42% | 15.40% | 9.42% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.56% | 13.56% | 14.48% | 8.98% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.05% | 13.05% | 14.00% | 8.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.21% | 13.21% | 14.10% | 8.96% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.06% | 13.06% | 13.97% | 8.80% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.17% | 12.17% | 13.09% | 8.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.13% | 12.13% | 13.06% | 8.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.35% | 12.35% | 13.28% | 8.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.04% | 13.04% | 14.03% | 8.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.39% | 12.39% | 13.34% | 8.13% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Wilson & Muir Bank & Trust Company (this bank) | Risk-based | 13.94% | 13.94% | 14.88% | 9.43% | |
| First Freedom Bank | $817.8M | CBLR | NA | NA | NA | 12.46% |
| First Option Bank | $817.6M | Risk-based | 15.76% | 15.76% | 16.65% | 8.18% |
| Cibm Bank | $819.7M | Risk-based | 12.29% | 12.29% | 13.54% | 9.91% |
| Rollstone Bank & Trust | $816.3M | Risk-based | 13.47% | 13.47% | 14.28% | 10.13% |
| Macon Bank and Trust Company | $820.5M | CBLR | NA | NA | NA | 9.91% |
| Royal Bank | $816.1M | Risk-based | 15.48% | 15.48% | 16.73% | 10.53% |
| Cumberland Valley National Bank & Trust Company | $816.1M | CBLR | NA | NA | NA | 9.49% |
| PB&T Bank | $815.2M | Risk-based | 12.67% | 12.67% | 13.87% | 10.64% |
| Endeavor Bank | $822.7M | Risk-based | 11.76% | 11.76% | 13.02% | 11.81% |
| The Bank of New Glarus | $823.2M | Risk-based | 11.08% | 11.08% | 12.31% | 9.54% |
| Peer 25th percentile | 12.02% | 12.02% | 13.28% | 9.63% | ||
| Peer median | 12.67% | 12.67% | 13.87% | 10.02% | ||
| Peer 75th percentile | 14.47% | 14.47% | 15.47% | 10.61% | ||
| This bank's percentile | 71 | 71 | 71 | 10 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/899343/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.